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UNITED STATES DEPARTMENT OF AGRICULTURE
| BULLETIN No. 590
Contribution from the Bureau of Markets
CHARLES J. BRAND, Chief
Z : Washington, D. C.
: February 27, 1918
A SYSTEM OF ACCOUNTING FOR
FRUIT SHIPPING ORGANIZATIONS
By
G. A. NAHSTOLL and JOHN R. HUMPHREY, Investigators
in Market Business Practice
CONTENTS
Introduction
Bookkeeping
Office Equipment
Description of the System
Method of Operating the System. .
The Ledger Be Le
Cost Statements ... =. »
Monthly Statements
Closing the Books
Financial Statements .
Filing the Records. . .»
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UNITED STATES DEPARTMENT OF AGRICULTURE
Contribution from the Bureau of Markets,
CHARLES J. BRAND, Chief.
Washington, D. C. Vv February 27, 1918
A SYSTEM OF ACCOUNTING FOR FRUIT SHIPPING
By G. A. Naustott and Joun R. Humpurey, Investigators in Market Business
Practice.}
CONTENTS.
Page. Page.
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INTRODUCTION.
A study of the accounting systems in use in fruit shipping organi-
zations in the West and Pacific Northwest has disclosed a wide varia-
tion in methods and forms, for the detail of the accounting procedure
has been allowed to be affected greatly by the varying plans of
organization, kind of products handled, and local conditions generally.
In standardizing accounting forms and procedure, it was deemed
advisable to confine all efforts to devising a system for use in local
or assembling associations which market their output through a sell-
ing agent and which may or may not operate community packing-
houses. Minor modifications of the system and the introduction of
other forms may be found advisable in adapting the system to the
requirements of associations acting in the dual capacity of assembling
and selling organizations, in which case it may be found necessary to
provide a record for the segregation of the sale of the fruit by dis-
tricts. Since there is a wide variation among organizations in this
particular, and since local conditions govern the matter, no attempt
has been made to cover this point.
Note.—This bulletin should be of interest to all fruit shipping organizations and particularly to those
operating under the procedure which now exists in the Pacific Northwest.
1J. H. Conn, assistant in Market Business Practice, was actively associated in the devising of the
forms and the experimental operation of the system.
5896°—18—Bull. 590—1
2 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. .
After a first-hand study of the conditions prevailing in fruit ship-
ping organizations had been made, the system was devised and in-
stalled in eight representative concerns, where its operation was
closely supervised. In the final draft of the forms, frequent refer- }
ence was made to the forms of other systems, as well as to the general }
procedure now in use in some of the organizations.
The system outlined in this bulletin is intended to cover all opera-
tions incident to the handling of growers’ supplies and of the growers’
fruit, from the time it is received at the packing-house until final
returns have been made for it. The aim has been to avoid duplica-
tion and to reduce clerical work; care has been used te provide a
method applicable to the working conditions of the local offices, which
are not always favorable, and to allow for a proper division of labor.
The benefits to be derived from the adoption of a uniform system
of accounting are obvious, particularly the possibilities of the inter-
change of information between organizations, which is now of little
or no value on account of the different treatment accorded the ac-
counts in the various organizations. This is true especially in respect
to general costs of operation and packing-house costs, and it is hoped
that the information contained in this bulletin will aid the organiza-
tions in a standardization of these costs.
BOOKKEEPING.
The bookkeeping for fruit shipping organizations, particularly if
they are farmers’ organizations, involves several features not found
in other lmes of business. Numerous important details are tobe
looked after, some of which, occurring during the height of the ship-
ping season, may seem unimportant and be allowed to pass unre-
corded. When, however, their true significance and their relation to
the balance of the record is realized, all operations will be suspended
until the unfinished work has been brought up to date.
The tendency in some offices to allow a portion of the work to go
unrecorded, awaiting the close of the season before entering it, is
open to severe criticism. By that time the data may be so widely
scattered that it is a dificult matter to accumulate the desired facts.
A fixed daily office routine should be adopted, and the accounting
work kept up to date. It is incumbent upon the manager to follow
the operations of all departments of the business closely, and he
should require from the bookkeeper, promptly at the close of the
month’s business, (1) a trial balance of the general ledger; (2) trial
balances of the mercantile and fruit ledgers, the totals of which must
agree with the balances appearing on their respective controlling
accounts; and (3) a reconciliation of the balance of cash in the bank,
appearing on the cash journal, with the balance as shown on the
bank pass book or statement.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 3
OFFICE EQUIPMENT.
The business of shipping fruit is seasonal, and intense work and
long hours are the lot of the bookkeepers for a portion of the year.
The location and equipment of the office, therefore, should receive
careful attention. Good work can not be accomplished in an ill-
lighted, poorly ventilated office, or in one so poorly constructed as
to render adequate heating impossible. Proper equipment will facil-
itate the office procedure and justify the expenditure in its purchase
in a relatively short time by the elimination of extra help. The
equipment should include a fireproof vault, safe, or steel cabinet of
sufficient size to contain the records of the business, a suitable desk
for the manager, a flat top desk and a standing desk for the book-
keeper, a typewriter and desk, a table, correspondence and record
files, a standard adding and listing machine, a check protector, desk
trays and clip boards, all of which are necessary and almost indispen-
sable adjuncts of the modern office. If the size of the organization
warrants it, the addition of other articles, such as a recording time
clock, a mimeograph, a calculating machine, and an intercommuni-
cating telephone system, may be found advisable.
DESCRIPTION OF THE BUREAU OF MARKETS SYSTEM OF ACCOUNTING
FOR FRUIT SHIPPING ORGANIZATIONS.
The following forms and records, grouped in accordance with their
intended uses, comprise the system:
Records covering the sale of supplies:
Form 1. Charge ticket.
2. Mercantile ledger.
3. Requisition.
4. Empty box memorandum.
5. Box register.
Records showing the receipt and disposition of the fruit:
Form 6. Crop estimate.
7. Estimate and order register.
8. Truck ticket.
9. Loose-fruit receipt.
10. Tally sheet.
11. Packed-fruit receipt.
12. Register of receipts.
13. Reconcilement of receipts.
14. Loading instructions.
15. Car checker’s record.
16. Inspection record.
17. Car record.
18. Manifest.
19. Invoice.
20. Pool sheet.
21. Uniform account sales.
22. Fruit ledger.
23. Inventory.
24, Order register.
25. Schedule of advances to growers.
4. BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
General financial records:
Form 26. Journal.
27. Journal voucher.
28. General ledger. _
29. Bills receivable and bills payable record.
30. Check.
Records showing the costs of packing-house operations:
Form 31. Labor-distribution sheet.
32. Pay roll sheet.
Statement of packing-house costs (p. 25).
Statement of warehouse costs (p. 25).
Statistical records:
Monthly reports (p. 27).
Financial statement (p. 29).
Statement of revenue and expenditures (p. 30).
THE CHARGE TICKET.
The charge tickets (Form 1) on which the sales of supplies to
growers are recorded are made in duplicate; the original copies are
sent to the office and the duplicates given to the growers for their
records. The signature of the grower or of the party receiving the
goods is attached to each ticket to show that delivery was effected.
THE MERCANTILE LEDGER.
The mercantile ledger (Form 2) is made up in the form of a dupli-
cating ledger statement or ‘“‘bill and charge” ledger. All entries
are made in pencil, preferably indelible, over a sheet of carbon paper,
the original sheets serving as statements for the growers and the
duplicates as the ledger'sheets in the office. The sheets have been
made wide enough to allow for a full itemization of all transactions.
While this is apparently a duplication of work, masmuch as the
srowers have copies of the sales tickets in their possession, the rela-
tively small number of the sales and the satisfaction of the growers
in receiving statements of charges fully itemized make the practice |
desirable.
The mercantile ledger contains all growers’ accounts, as well as all
accounts receivable involving the sale of supplies to other than
growers.
THE REQUISITION.
In many localities the fruit-shipping organizations do not carry a
supply of boxes on hand, but deliveries are made to the growers by
the mills or box companies as the boxes are needed. Requisitions
(Form 3) for the number of boxes desired by the growers are issued
on the box companies, and charge tickets are made to cover the sales
in order to bring the record of the transactions to the growers’
accounts in the regular way. At the end of the month the statements
of the box companies are checked against the requisitions issued.
This form of requisition can also be used as authority for the pur-
chase of supplies -by employees. The management should imsist
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 5
that all supplies for use in the packing house, warehouse, or office be
bought only on written authority, in order to guard against indis-
criminate buying on the part of employees and to establish a record
in the office as to the hability which has been incurred.
THE BOX MEMORANDUM.
The use of shipping boxes in the orchards for picking purposes in ~
place of picking or “lug” boxes is very general, although some “‘lug’’
boxes are used in nearly all of*the districts, and the introduction of
the community packing scheme has presented another problem, that
of giving the growers proper credit for the number of boxes delivered
by them which contain loose fruit for packmg and of charging them
with the number of empty boxes and boxes containing culls returned
to them from the packing house.
The initial sales of box shooks or boxes to the growers must be
recorded on the charge ticket (Form 1) in order that the transfer of
these assets can be recorded properly and the indebtedness of the
growers shown on account of these sales. The loose-fruit receipt
_(Form 9) acts in the dual capacity of a receipt for the fruit and for
the boxes as well. Approximately 70 per cent of the boxes are
used in packing out the fruit, leaving the balance to be returned to
the growers. The box memorandum (Form 4) is used for recording
the number of empty boxes and boxes of culls returned to the growers.
THE BOX REGISTER.
A separate account is opened with each grower in the box register
(Form 5) to record the number of boxes containing loose fruit de-
livered by him to the packing house and the number of empty boxes,
or boxes containing culls, withdrawn by him. Columns have been
provided for segregating new and old shipping boxes. The form is
made in duplicate. The originals are used as statements to be sent
to the growers and the duplicates are retained in the files.
THE CROP ESTIMATE.
An accurate estimate of each grower’s tonnage, by varieties, is an
invaluable guide to the sales manager in planning a selling campaign
and in the booking of orders prior to the harvest season. The value
of the figures depends entirely upon the accuracy of the estimates.
In districts where the inspection service is so organized that inspec-
tors, trained in the matter of estimating the crop on the trees, can
perform this service or verify the growers’ individual estimates, the
figures will be dependable and of great value as a means of forecast-
ing the season’s production. After the first estimate, constant
revision of the figures must be made, taking into account the weather
and crop conditions. Form 6 is used for returning this information
to the office. 7
6 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
THE ESTIMATE AND ORDER REGISTER.
The estimate and order register (Form 7) is used to very good
advantage as a record of the unsold fruit im a district, based upon
the estimates of each grower’s tonnage.
The left-hand side of the form presents a record of the growers’
estimates, and the right-hand side, a list of the orders which have been |
accepted for future delivery and of “tramp”’ shipments or “rollers.”
THE TRUCK TICKET.
A number of organizations employ auto trucks for hauling the
growers’ fruit to the packing houses. The truck tickets (Form 8)
are used as memorandum receipts to record the number of boxes
of loose fruit intrusted to the truckman for delivery to the organi-
zation. They also provide a record of the hauling performed by the
truck. They are made in triplicate. The triplicate copies are given
to the growers, the onion-skin duplicates remain in the book for the
truckman’s record, and the originals are turned in at the office.
THE LOOSE-FRUIT RECEIPT.
The loose-fruit receipts (Form 9) are made in triplicate. The
original copies are given to the growers, the duplicates are sent to
the office, and the triplicate cardboards follow the loads through the
packing house. A small tin holder is affixed to one of the boxes in
which the triplicate loose-fruit receipt is inserted. This serves as a
means of identification of the particular lot until packed.
THE TALLY SHEET.
The packed boxes of fruit are tallied before entermg the warehouse
on the tally sheet (Form 10). The sheet is used both for tallying
the boxes of fruit conveyed from the packing house to the warehouse,
and for that received packed from the growers. Columns have been
provided on the check sheet for an eight-way grouping of the sizes.
A summary at the end of the day of the number of boxes of each size -
group of the three grades serves as a basis for the inventory of the
stock on hand, showing the number of boxes which entered the |
warehouse.
THE PACKED-FRUIT RECEIPT.
Great care should be exercised in the tallying of the fruit and the
writing of the packed-fruit receipts (Form 11), as the receipts are the
original entries of the number of boxes to be credited to the growers’
accounts, and on these figures all future computations are based. The
receipts are made in duplicate. The originals are retained for the
office files and the duplicates are given to the growers.
THE REGISTER OF RECEIPTS.
Accounts are opened in the register of receipts (Form 12) under |
the names of the growers in alphabetical order to facilitate reference.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. |
The ruling of the sheets provides for six varieties, although many of
the growers will require additional space. Posting is made from the
fruit receipts to the register providing a full account of the deliveries
made by each grower.
THE RECONCILEMENT OF FRUIT DELIVERIES.
Reconcilements of fruit deliveries (Form 13) are used very sucess-
fully as statements or recapitulations of the number of boxes appear-
ing on growers’ accounts, classified as to varieties, grades, and size
groups. The forms are made in duplicate and copies mailed to the
growers with the request that a comparison be made of the number
of boxes appearing on the receipts held by them with the total num-
ber of boxes of each variety, grade, and size group credited to their
accounts on the books of the organization, as evidenced by the totals
appearing on the reconcilement forms.
If any discrepancies are found, proper adjustment can be made
before the totals are passed for entry into the pool records. This
serves principally to rectify any errors made at the receiving door,
because of carelessness of drivers in designating the party to whom
credit for the load belongs. A thorough recheck of the entries on
the register of receipts with the packed fruit receipts should obviate
any errors in posting the receipts to the growers’ accounts. As soon
as the reconcilements have been received from the growers, the totals
for each variety are posted to the uniform account sales.
LOADING INSTRUCTIONS.
Instructions as to loading and specifications of the contents of each
load are given on Form 14. Upon the completion of the loading, the
shipping clerk returns the ‘Instructions’? with the car tally and a
comparison is made in the office to see that the instructions have been
executed properly.
THE CAR CHECKER’S RECORD.
A tally of the load is made by tiers on the car checker’s record
(Form 15), one side of the page being used for each of the car ends,
which are usually distinguished by the terms, “brake end’’ and
“rear end.”
For the purpose of substantiating railroad claims, the record of the
tally of each car should be complete, including the names of loaders
and checkers.
THE INSPECTION REPORT.
The inspection report (Form 16) serves as the report of the condi-
tion of the fruit as made by the inspector before the car is ready to go
forward.
_ ‘THE CAR REPORT.
The car report (Form 17) serves as a record of the order, spotting,
condition, icing, billing, and bracing of the car, for the information
of the sales manager.
8 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
THE MANIFEST.
The manifest (Form 18) of the shipment is made on forms provided
or recommended by the sales agency. This information is a reca-
pitulation of the car checker’s record and shows the contents of the
car by varieties, grades, and sizes.
THE INVOICE.
Organizations disposing of a considerable number of shipments of
fruit through other channels than their regularly appointed sales
agency will find need for a form of invoice (Form 19) to be used in
connection with the sale of the fruit.
THE POOL SHEET.
The distribution of the amounts received from the sale of the ship-
ments of fruit io the variety pools is made on the pool sheets (Form
20). A separate sheet is used for each variety, and as the net pro-
ceeds are received the amounts are credited opposite the number of
boxes comprising the particular shipment. Any deductions cover-
ing undercharges in freight or claims for allowances which are re-
ceived by the local oganization after the returns have been made to it
by the selling agent are placed in the space provided for deductions
and are subtracted from the total of the pool before closing.
This form of pool sheet contemplates the use of an arbitrary differ-
ential for grades and size groups to be furnished the local organiza-
tion by the sellmg agent and which is based on the economic value of
the grades and size groups for the season rather than upon the actual |
net returns. By means of this differential the net amount of the pool
is distributed over the grades and size groups and the average prices
obtained are used in calculating the extensions on the uniform
account sales. (Form 21).
SECOND FORM OF POOL SHEET.
A second form of pool sheet is shown under Form 20—A, to be used
in organizations which have adopted the method of pooling returns
on the basis of actual receipts for each grade. An arbitrary differ-
ential is then made for the size groups under each grade, based upon
the market experience for the season.
THE UNIFORM ACCOUNT SALES.
The uniform account sales (Form 21) is so drawn as to exhibit the
following essential elements:
Gross value realized f. o. b.
Selling and handling charges.
Proceeds for distribution among the growers.
Average price per box (after all selling and handling charges have been de-
ducted).
Net returns for the variety of fruit.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 9
In order to demonstrate on the account sales the net average price
obtained for each grade and size group, all selling and handling
charges are deducted before the averages are obtained. Charges for
packing, hauling the fruit to the warehouse, sinking fund deductions
for investment purposes, or deductions made as partial payments on
membership fees, do not affect the net amount obtained for the fruit
and are therefore charged direct to the growers’ ledger accounts.
THE FRUIT LEDGER.
The fruit ledger (Form 22), like the mercantile ledger, is made up
in the form of a duplicating ledger statement or “bill and charge
ledger.’”’ It contains the record of the growers’ accounts during the
fruit season. The sheet is devised especially for entry of credits
arising from the sale of the fruit as shown on the account sales. The
original sheets are used as statements to the growers and are mailed
at the end of the month or as much oftener as it is deemed advisable.
THE INVENTORY SHEET.
For the purpose of conducting a perpetual inventory of the stock
of fruit on hand in the warehouse, the necessary information can be
made available daily by adding the total number of boxes received
into the warehouse to the balance on hand and deducting the total
of the number of boxes shipped out. The inventory sheet (Form 23) |
is devised for that purpose. 3
THE ORDER REGISTER.
All orders on account which have been accepted by the organiza-
tion to be filed against the accounts of growers should be recorded
on Form 24. The register should be held for ready reference when
advance payments are made to growers and as a check on the work
of the bookkeeper when returns are being mailed out.
THE SCHEDULE GF ADVANCES TO GROWERS.
The net proceeds of the sales of apples and pears are usually poo.ed
for the entireseason. Owing to the delay in closing the pools by reason
of export shipments or unavoidable delays in disposing of the fruit,
advance payments are made as the receipts from the sales justify.
As a rule, shipping organizations also make advances to their mem-
bers at harvest time at a flat rate per box on the basis of the growers’
estimates or on the deliveries to the warehouses. These credits are
-not written into the accounts, but a schedule is made up showing the
debit balances owing on the growers accounts and the amount of
credit on which the advances are to be based.
The schedule of advances to growers (Form 25) is ruled to take
care of both equalizing and variety advances.
5896°—18—Bull. 590-2
10 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
THE CASH JOURNAL.
The cash journal (Form 26) is a combination of the cash book and
the journal. The incorporation of these two books into one form
and the columnar development of the form tend to facilitate the
classification of entries and to minimize the posting to the ledger.
No special forms are provided in the system for the recording of
purchases and sales, but the cash journal is used for the journalizing
of these items as well.
Effort has been made to reduce the size of this form by limiting
the number of special columns to those having sufficient items each
month to warrant economy in their use. A book of moderate pro-
portions will be found much more convenient to handle and to oper-
ate than one containing a large number of columns, if the needs of
the business are not such as to necessitate the additional columns.
The captions of the columns of the cash journal are as follows:
Debit side: Date; cash; bank deposits; folio; general ledger; mer-
cantile ledger; fruit ledger; fruit returns; merchandise; blank.
Credit side: Cash; journal voucher number; check number; bank
withdrawals; general ledger; folio; mercantile ledger; fruit ledger;
boxes; paper; nails; spray; fruit sales; merchandise; blank.
THE JOURNAL VOUCHER.
A form of journal voucher (Form 27) is used for recording a full
explanation of each transaction in detail which may be written on a
typewriter instead of writing the explanation of the entry in the jour-
nal proper. The journal voucher also serves as a permanent record of
the detail of budget entries, such as charges to growers’ accounts,
arising from sales as recorded on the charge tickets. The journal
entry, if made in budget form, records the total amount chargeable
to the growers’ accounts in the mercantile ledger and the totals of the
offsetting credits to the proper supply accounts. Posting to the
growers’ accounts is then made in detail directly from the charge
tickets to the mercantile ledger. All other budget entries, such as
the payroll, advances to growers, and the credits arising from the
uniform account sales, should be handled in a ike manner. All sup-
porting papers, including invoices for purchases, may be attached to
the journal vouchers, and each voucher should bear the signature of
the person authorizing the entry. A form of receipt has been ap-
pended for use in case of disbursements of petty cash when the payee
is unable to furnish a receipted bill.
THE GENERAL LEDGER.
No special form of general ledger leaf need be made up, but the
usual stock form will meet every requirement. Many bookkeepers
prefer the two-column ledger leaf, but the center column balance
ledger leaf appears to be gaining favor rapidly.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. ita
THE BILLS RECEIVABLE AND BILLS PAYABLE RECORD.
The bills receivable and bills payable record is used as a subsidiary
record showing the date, name of drawer, name of drawee, due date,
rate of interest, amount and remarks. The bills receivable and bills
payable accounts in the general ledger are the controlling accounts
and the total of the items appearing in the note record, as owed or
owing, must agree with the balance appearing on the above corres-
ponding accounts. A number of standard forms of note records are
now on the market which can be adapted to the requirements of ship-
ping organizations. pOicatkeat Hy
The usual form of commercial checks are used, and these should be
numbered and bound in pads. Entry should be made in the journal
direct before the check is written. Many bookkeepers have acquired
the habit of registering the checks drawn on check stubs or small
check registers, allowing the entry in the journal to await their con-
venience. ‘This is merely a duplication of work and moreover means
additional labor in accounting for the payment, when the details of
the transactions have been forgotten.
THE LABOR DISTRIBUTION SHEET.
In order to arrive at an accurate segregation of labor costs in both
the packing house and the warehouse, it is advisable to place in the
hands of the foreman a daily record upon which this segregation is
to be made. The labor distribution sheet (Form 28) serves as a time
book and as a means of segregating the labor costs.
THE PAY ROLL.
The pay roll (Form 29), both from the standpoint of a voucher for
the distribution of cash, and as a record of the segregation of labor
costs, is asheet of considerable importance. This sheet is written up
from the labor distribution sheets, after they have been approved by
the foreman of the packing house and of the warehouse. It is advis-
able to secure the signatures of the payees on the pay roll as an ac-
knowledgment of the receipt of the checks. If it is desired, the cover
of the binder can be bound so as to fold back, exposing to view the
pay roll number, check number, and the column for signature of the
employees.
METHOD OF OPERATING THE SYSTEM.
THE RECORDING OF THE PURCHASES AND SALES OF SUPPLIES.
The purchases of supplies are recorded on the journal vouchers, to
which are attached the invoices as evidence for incurring the liability.
Owing to the limited number of accounts payable necessary, a separate
account is opened with each creditor. Small monthly accounts,
covering expenses, such as telephone, telegraph, electric light and
12 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
power bills, need not be recorded as accounts payable, but can be
treated as cash items.
Entry is made from the journal vouchers to the cash journal and
the items are extended in the proper columns. A special column
has been provided for merchandise, as the commodities grouped
under this caption will be bought at frequent intervals.
The sales of supplies to growers are recorded on the charge tickets
(Form 1). After the numbers of the tickets are checked to ascertain
that all are accounted for, the prices, extensions, and footings are
audited and the tickets are placed in alphabetical order and re-
numbered. A listing is then made of the new numbers of the tickets
and the segregation of the items on a journal voucher, which becomes
the basis for a journal entry, debiting sundry growers’ accounts and
crediting boxes, spray, or whatever sales accounts are affected in
totals. Posting is made direct from the charge tickets to the accounts
in the mercantile ledger, the ticket numbers being used as reference to
the files. At the close of the month the balances appearing on the
accounts are forwarded to new sheets for the succeeding month and
the statements are sent to the growers. In this way the members can
be provided with monthly detailed statements of their accounts with
the organization.
When boxes, paper, and nails are transferred from stock to the
packing house to be used there in packing the fruit, a memorandum of
the transfer should be made by the warehouseman to serve as a basis
for a journal entry, charging the packing-house account and crediting ©
the proper supply accounts. The price set upon such transfers should
be cost plus a reasonable charge for handling.
RECORDING OF CROP ESTIMATES.
Posting is made from the crop estimates (Form 6) to the left-hand
page of the register (Form 7), under the caption “ Estimates,’’ show-
ing the number of boxes of a given variety of fruit which it is esti-
mated will be produced by the members during the season. The
footing of the estimate column, less a reasonable allowance to safe-
gcuard against overselling, gives the approximate total of the number
of boxes of a particular variety to be marketed. A percentage key
of grades and sizes, based, upon the experience of previous years and
the condition of the current year, is applied to the total number of
boxes estimated, segregating each variety into grades and size groups.
The results are extended in the “unsold balances”’ columns.
The right-hand side of the book comprises a listing of the orders
accepted and of the shipments tramped. The excess of the tonnage
estimated over that already disposed of represents the approximate
remainder still on hand and unsold.
‘ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 13
RECEIVING THE FRUIT.
Upon delivery of the loose fruit to the packing house, a loose-fruit
receipt (Form 9) is made in triplicate, the triplicate cardboard copy
remaining with the lot until it is packed out. If the hauling is done
by a community truck, a comparison of the truck tickets with the
loose-fruit receipts is made as to the number of boxes and varieties.
The duplicate loose-fruit receipts merely serve as a record to be re-
tained in the office, while the triplicate receipts are held in the
packinghouse. Asthe triplicates do not reach the office in consecutive
order, their numbers must be checked carefully to see that none are
missing. A comparison should be made with the packed-fruit re-
ceipts as to the number of boxes and the varieties packed out, the
rule being that the number of packed boxes should approximate 65
per cent to 70 per cent of the number of boxes of loose fruit. A cross
index between the packed fruit and the loose-fruit receipts is estab-
lished by placing the number of one on the other.
The packed boxes are tallied on the tally sheet (Form 10) either
after they have been sent back from the nail press or, if a conveyor
system is used, as the fruit passes a given point on the way to the
warehouse. The packed-fruit receipts (Form 11) are written up from
the tally sheet in the office at the end of the day, and the number of
the receipt is placed in the space provided for that purpose on the
tally sheet. If any of the lots of fruit are only partially packed out,
this fact is mdicated on the tally sheet and the receipt for packed
fruit is not written until the final figures are available.
The method of tallying fruit on the tally sheets and recording it on
the packed-fruit receipts as outlined applies to the boxes packed in the
community packing houses. The same forms can be used for record-
ing the receipt of fruit packed by the growers. The tally sheets then
serve as a tally of the fruit received at the door of the warehouse, and
the fruit receipts are written by the receiving clerk. AU receipts for
fruit packed by the growers should be marked ‘Growers’ pack” with
a rubber stamp, so that proper notation to that effect will be made
on the register of receipts.
REGISTERING THE RECEIPTS.
The packed-fruit receipts are placed in alphabetical order to facili-
tate entry to the credit of the respective growers’ accounts in the
register of receipts. The entries should be checked back daily, so
that any errors in posting can be located immediately. At the end
of the delivery season the boxes appearing on the growers’ accounts
are totaled and the footings are transferred to the reconcilements of
fruit deliveries (Form 13), which serve as statements to be sent to
the growers for comparison with their records. If the latter form is
not used, the transfer of the totals of the various varieties is made
direct to the account sales (Form 21).
14 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
THE RECORD OF GROWERS’ BOXES.
The record of the sales of boxes or box shooks to tne growers is
made on the charge tickets (Form 1). The loose-fruit receipt (Form
9) demonstrates the number of boxes containing loose fruit delivered
to the packing house, and postings of these items are made to the
box register (Form 5). The regular shipping boxes are used in
most districts for picking boxes, and the growers are therefore enti-
tled to withdraw from the packing house approximately 30 per cent
of the total number of boxes delivered. The record of the with-
drawals is made on the box memorandum (Form 4), and these are
posted to the box register under the heading “‘ Withdrawals.” At
the end of the delivery season the overage or shortage on each grower’s
box account is ascertained and the respective ledger accounts are
then charged or credited with the difference. The following journal
entry is made to carry these items into the financial records: Debit,
growers’ accounts for overages; credit, growers’ accounts for under-
ages. Debit or credit, box account for the net amount of with-
drawals. |
RECORD OF THE SHIPMENTS.
Upon completion of the loading of a car the loading instructions
(Form 14), car checker’s report (Form 15), inspection report (Form
16), and car report (Form 17), are sent to the office, and the manifest
(Form 18), invoice (Form 19), and bill of lading are prepared by the
billing clerk. Whether the shipment is sold outright, tramped, or —
consigned, the record is held in memorandum form until the net
proceeds of the sale are received.
THE POOLING RECORDS.
On the day following the loading of the cars posting is made of the
totals of the number of boxes of each variety contained in the various
shipments from the manifest to the respective pool sheets. As the
remittances for the shipments are received, entries are made in the
cash journal, debiting cash and crediting fruit sales for the amounts.
A segregation of the proceeds is then made on the pool sheets to the
respective pools, opposite the- number of boxes shipped. When all
the shipments of a given pool have been paid for, the average price
per box in each grade and size group is ascertained on the basis of a
differential reflecting the selling experience for the season. The
average prices thus obtained, less the handling and other charges,
are used in making. the extensions on the account sales.
To facilitate the work at the time of closing the pools and as soon
as the reconcilements of fruit deliveries have been returned by the
erowers, the uniform-account sales (Form 21) are written up, as to
the names of the growers, addresses, and the number of boxes of.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 15.
each grade and size group. The total number of boxes of each grade
shipped out, as shown on the pool sheet, should be compared with
the total number of boxes received as recorded on the uniform-
account sales. If the reconcilement forms are not used, the uniform
account sales can be written up directly from the register of receipts.
In order to preserve a record of the totals of the number of boxes
in each grade and size grouping, and later of the totals of the exten-
sions made on the account sales, a statement of these totals is made
on a special sheet. A copy of this sheet should precede the account
sales written up for each variety, and it is well to attach to it the
adding-machine listings showing the detail of the above amounts.
Inasmuch as but few of these sheets will be necessary, no special form
has been devised, but a copy of the account sales form can be used
for this purpose.
After the average prices have been obtained from the pools they
are placed opposite the respective numbers of boxes on the account’
and the extensions aremade and totaled. Proof of the accuracy of
the work should be established by comparing the grand total of the —
extensions made on the account sales with the extensions of the
total number of boxes in each grade and size group at the average
prices as shown on the recapitulation sheet.
When the account sales have been completed, a listing of their
numbers and the amounts to be credited to the growers’ accounts is
made on a journal voucher and an entry is passed as follows: Debit—
fruit returns; credit—warehouse revenue, labeling revenue, inspec-
tion revenue, sundry growers’ accounts; debit or credit overage
and underage account with the overage or underage in the above
calculations.
Space has been provided on the pool sheet for recording the above
journal entry in order that the distribution of the pool may be shown
in complete form.
At the end of the season for selling supplies all debit balances
appearing in the mercantile ledger are transferred to the respective
accounts in the fruit ledger. Even prior to the closing out of the
mercantile ledger balances into the fruit ledger, all charges, other
than for supplies, and which are directly deductible from the returns
of the fruit, are posted to the fruit ledger. Among such items are
included charges for packing and hauling, for advances, and for in-
vestment purposes, as payments on membership fees or subscriptions
to capital stock.
The net amounts shown on the account sales are credited to the
respective growers’ accounts in the fruit ledger, and checks are sent
to the growers to cover the credit balances.
16 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
PREPARATION OF SCHEDULE OF ADVANCES TO GROWERS.
The schedule of advances on fruit to growers (Form 25) is designed —
for both equalizing and variety advances. In the preparation of the
schedule, a listmg is made of the names of the growers and the debit
balances owing by them. For the ‘‘equalizing’”’ advance, the num-
ber of boxes on which the advance is to be computed is shown in the
column under that heading, and extensions are made in the adjoining
column on the basis of the average rate per box. The amount of
the advance over the debit balance is then ascertained and listed.
If an overdraft exists, the fact is noted in the column provided for
that purpose.
The ruling for the variety advances segregates the extra-fancy and
fancy grades and provision has been made for two groups of varieties
taking different rates of advances. Columns have been provided for
displaying the amounts applied on notes due the organization by the
growers and for the checks issued in partial or full payment of crop
orders and mortgages. The amounts for which the checks are issued
to the growers are shown in the ‘‘Amount of check’’ column and the
check numbers are placed in the adjoining column. As soon as the
work is completed a journal entry is made as follows: Debit—sun-
dry growers’ accounts; credit—bank withdrawals for the amount
of the checks issued to growers and applied on crop orders and mort-
gages, bills receivable for the amounts applied on the growers’ notes.
Posting is made from the schedule to the growers’ accounts in the
fruit ledger and to the credit of the bills receivable account in the
general ledger. Great care should be exercised that indorsement of
the amounts applied on the notes is made on the backs of those docu-
ments and in the bills receivable record, and that proper notation of
the amounts paid on crop orders and mortgages is made in the record
of orders on account (Form 24).
LABOR RECORDS.
The labor distribution sheets are arranged to accommodate the pay-
ment of the pay roll at semimonthly intervals. The foremen of the
packing house and the warehouse fill out the labor distribution sheets
(Form 28) and the totals as shown thereon are transferred to the pay
roll (Form 29).
On the reverse side of the sheet the segregation of the labor costs
is made, which is used as the basis for the entry in the cash journal
as follows: Debit, various packing-house and warehouse expense ac-
counts affected. Credit, bank withdrawals.
It is not necessary to transcribe the checks into the cash journal
in detail, but the entry is made in that book in total. The canceled
checks are checked off on the pay roll.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 17
A segregation of the packing-house and warehouse costs as outlined
will be found of great value to the management in the conduct of the
business and for comparative purposes.
THE CASH JOURNAL.
The cash journal (Form 26) provides a chronological record of the
financial transactions of the business and combines the features of
the cash book, journal, sales book, and purchase book. All transac-
tions must be journalized in detail or in budget in the cash journal;
consequently no items can be posted to the ledgers except those
appearing in this book.
DEBIT COLUMNS.
Cash.—All receipts of cash of whatever nature are entered in the
cash column, the corresponding credits bemg made to the proper
accounts affected.
Bank deposits—The amounts of the deposits made in the bank
are entered in the bank-deposit column. The bank balance, as shown
by the cash journal at the end of the previous month, is carried for-
ward to the head of the bank-deposits column for the current month,
making it possible to ascertain at all times the available amount of
money in the bank by deducting the footing of the withdrawals col-
umn from the footing of the bank-deposits column.
General ledger.—This column may be used for all items to be posted
to the debit of the accounts in the general ledger, and for which no
special columns have been provided. Posting should be made in
detail from this column to accounts in the general ledger.
Mercantile ledger.—All items to be posted to the debit of growers’
supply and mercantile accounts should be entered in the mercantile-
ledger column, and posted in detail to the mercantile ledger. At the
end of the month the column total is posted to the debit side of the
mercantile-ledger controlling account in the general ledger.
Fruit ledger.—In the fruit-ledger column are entered all charges
which are deductible from the net returns from the growers’ fruit.
Postings are made in detail from this column to the accounts in the
fruit ledger. At the end of the month the total of the charges 1s
posted to the debit side of the fruit-ledger controlling account in the
general ledger.
Fruit returns.—In this column are extended the amounts charge-
able to the fruit-returns account, offsetting the credits to growers’
accounts arising from the sale of fruit handled for them and the reve-
nue accruing to the organization.
Merchandise.—All purchases of merchandise, such as grain,
hay, feed, flour, salt, and the freight charges thereon, are extended
into this column, and posting of the total of the column is made at
the end of the month to the debit of the merchandise account.
5896°—18—Bull. 590-——3
18 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
CREDIT COLUMNS.
Cash.—The cash column carries all items of cash ot whatever
nature which are disbursed by the organization either for petty
expenditures or to be deposited in the bank. It should be a strict
rule that all cash receipts are to be deposited in the bank when it is
possible to do so. It is sometimes found inexpedient to adhere
strictly to this rule because of infrequent petty expenditures, and for
that reason a cash column on the credit side of the journal has been
provided. Where a petty cash fund is in use, the credit-cash column
need not be used, since deposits may then be indicated by transfer
of daily totals of incoming cash from the debit-cash column to the
bank-deposits column. A receipt should be taken for every ex-
penditure of cash and all disbursements of $1 and over should be
paid by check.
Bank withdrawals.—In the bank-withdrawal column are extended
the amounts of all checks drawn on the bank.
General, mercantile, and fruit ledgers.—These columns serve the
same purposes on the credit side as were explained on the debit side,
the postings being made to the credit side of the ledger accounts in
this instance.
Boxes, paper, nails, and spray.—These columns carry all credits
arising from the sale of supplies.
Fruat sales —All remittances from the sale of fruit are extended
in the fruit-sales column.
Merchandise.—In the merchandise column are extended all sales
of merchandise, such as hay, grain, feed, and flour.
THE LEDGER.
The ledger is the book of accounts. After the transactions of the
business have been recorded in the cash journal the debit and credit
items arising from such transactions are transferred or posted to the
proper accounts in the ledger. In this way all of the debits and
credits pertaining to a particular person or subject are collected
in a ledger account under a proper caption, making it possible to view
and consider the. account as a whole.
The ledger is divided into three parts and designated as the mer-
cantile ledger, the fruit ledger, and the general ledger. This is done
partly to facilitate the handling of the accounts and partly to allow
the use of special forms for the mercantile and fruit ledgers which
tends to reduce the work materially.
THE GENERAL LEDGER.
The general ledger contains all of the accounts other than those
falling within the scope of the growers’ mercantile ledger and the
1 Directions for operating petty cash funds are set forth in detail in U.S. Department of Agriculture
Bulletin No. 178, “‘Cooperative Organization Business Methods.’’
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. © 19
growers’ fruit ledger. It includes also the limited number of accounts
payable which it will be necéssary to open with creditors. In order
to make the general ledger complete in itself and to include all the
elements necessary to effect a trial balance, controlling accounts
for the mercantile and the fruit ledgers are opened in the general
ledger. Further explanation of this very important principle in
modern accounting is given in the description of the controlling
accounts for the mercantile and fruit ledgers.
EXPLANATION OF GENERAL LEDGER ACCOUNTS.
Capital stock.—All sales of capital stock are credited to this account
and the credit balance measures the amount of capital fully paid
up, for which certificates of stock are issued and outstanding.
In cooperative organizations having no capital stock a member-
ship fee is usually required from members for the purpose of providing
a working capital. From an accounting standpoint this represents
capital invested in the business and its value should be maintained.
The treatment of such contributions of capital is practically the
same as under the stock plan.
In organizations where a membership fee is paid each year by
the members at the time they contract with the organization for
the handling of their fruit these fees are looked upon as revenue, and
are used to defray operating expenses.
Land, buildings, and spur track.—The cost of the land, packing-
house, and warehouse should be set up in accounts under those
captions.
In many instances it has been found necessary for the shipping
organizations to pay for the grading, construction, and the ties for
the spur track leading from the main line of the railroad to the
warehouse. The cost of these items is charged to spur track account."
Equipment accounts.—AlIl items of furniture and equipment used
in the office are charged to office equipment account. The cost of
the equipment of the packing house is shown in the packing-house
equipment account and that of the warehouse in the warehouse
equipment account. Repairs and renewals should be charged to
expense.
Cash.—The excess of the total of the ‘“cash’’ column on the left-
hand side of the cash journal, representing the receipts of cash, over
the footing of the ‘‘cash’’ column on the right-hand side of the cash
journal, representing the amount deposited in the bank and disbursed
as petty cash, demonstrates the amount of cash on hand. In order
to avoid the necessity of referring to the cash journal for the amount
of cash on hand when taking a trial balance, an account under the
1 Several large shipping organizations have written off the entire investment in spur tracks over a period
of three to five years.
20 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
caption “cash”’ is opened in the general ledger and the balance of
the cash on hand carried to it at the end of the month.
Bank.—The excess of the total of the bank deposits column in the
cash journal, representing the amount of the deposits plus the bal-
ance carried forward from the previous month, over the total of the
bank withdrawals columns, representing the amounts disbursed,
demonstrates the available amount of cash in the’ bank at the end
of the month. This balance is posted to the account under the
caption of the name of the bank. [If it is desired to have the bank
account in the ledger show the amount of receipts and disbursements
of cash, the totals of the bank deposits and bank withdrawals can
be posted to the account at the end of each month instead of posting
the balance.
Supply accounts.—It is usually desirable to ascertain the gross
profits on the various lines of supplies handled. To open an account
with each commodity, however, would result in a great variety of
segregation and supplies are therefore grouped, as a rule, and accounts
opened under the following captions: Spray; boxes; paper; nails;
labels and labeling; miscellaneous.
These accounts are debited with the cost of the coma: and the
freight charges. They are credited with the total sales. They are
also debited with the amount of goods returned by customers and
credited with the cost of goods returned by the organization.
The label account also includes cost of paste and the labor in
affixing labels to the boxes. The labels are usually bought and
delivered in one lot, making but one charge to the account for that
item. Hence it does not appear necessary to open another account
for the actual work of labeling.
Merchandise.—Besides the orchard supplies, such as boxes, paper,
nails, spray materials, ladders, etc., which are handled by practically
all fruit-shipping organizations, some also deal im grain, hay, feed,
flour, etc. In order to differentiate between the growers’ supplies
and these commodities, an account under the caption “ Merchan-
dise”’ is opened to record their purchase and sale.
Bills recewable and bills payable accounts.—The bills receivable
account shows the amount due on signed obligations and includes
membership notes and drafts which have been accepted. The bills
payable account shows the amount owing by the organization on
signed obligations.
Controlling accounts for the mercantile and fruit ledgers.—The con-
trolling or summary accounts will disclose in condensed form through
posting of monthly totals the transactions that are posted in detail
from day to day in either of these ledgers. At the beginning of the
season the mercantile ledger controlling account is debited with the
total of all the balances appearing on the mercantile ledger, as shown
|
|
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 21
by the trial balance. The account is currently debited with the total
of the column headed ‘Mercantile ledger’? on the left-hand side of
the cash journal and is credited with the total of the “Mercantile
ledger’? column on the right-hand side of the cash journal. The
resulting balance will be the total of the balances appearing in the
mercantile ledger. The fruit-ledger controlling account is operated
in like manner.
Accounts. payable-—The comparatively small number of creditors’
accounts warrants the opening of an individual account with each.
The credit balance appearing on any one of these accounts measures
the amount due that particular creditor.
Fruit sales.—Instead of opening one account under the caption
“Fruit account,’’ to which are credited the receipts from the sales of
fruit and to which are debited the gross returns made to growers,
two accounts are opened under the captions “ Fruit sales’ and “ Fruit
returns. ’”’
The fruit sales account is credited with the amount of the receipts
from the sales of fruit and is debited with all allowances made after
the payment has been received. The credit balance appearing on
this account is the net amount of money received from the sale of
fruit. It is practically the controllmg account for the distribution
to the various pools.
Fruit returns.—The fruit-returns account is debited with the gross
amount of returns made to the growers. The debit balance appearing
on this account represents the total amount paid to growers, and
should equal the credit balance appearing on the fruit-sales account.
Overage and underage account.—In closing down the pools on fruit,
it is usually the case that there remains a small balance which can not
be apportioned over the number of boxes at even cents or mills. In
order to clear the fruit sales account of these unapportioned balances,
they are credited to overage and underage account. Conversely,
other pools may lack but the equivalent of a fraction of a cent per box
of paying out. The accumulations in this account are then used to
supply the deficiency.
Building fund accumulations —The financing of the construction
of warehouses and packing houses, the purchase of the land, and the
construction of the spur track is usually accomplished by means of a
loan. This indebtedness is liquidated over a period of 3 to 5 years by
deductions at a given rate of 3 to 6 cents per box on the fruit handled
for the growers. The credit balance appearing on this account is the
amount of the accumulated deductions. As fast as the building loan
is paid off, shares of stock or other evidences of the property interests
of growers in the property of the association may be issued.
22 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
Undercharges.—All items of undercharges in freight, icing, demur-
rage, diversion, and switching are credited to this account pending
their adjustment. When organizations merely pack, warehouse, and
load the fruit, but do not sell it, their selling agents usually attend to
these matters.
Against shipments originating from outlying points there is some-
times a differential in freight of from 2 to 15 cents per hundred when
destined to certain markets. The amount of this freight arbitrary
is held in the undercharge account as a protection against possible
claims from buyers. After a sufficient lapse of time a portion at
least of the sum accumulated can be written back into the respective
pools.
Claims.—All amounts received in payment of claims against the
railroad companies are credited to the ‘‘Claims account.” If the
amount is sufficiently large, a disbursement is made to the growers
participating in the pool of the fruit on which the claim originated.
Otherwise the balance is transferred to the profit and loss account at
the end of the year.
Revenue accounts.—An account is opened under the caption “ Ware-
house revenue”’ to accumulate the deductions made from the account
sales for warehousing the fruit. The packing-house revenue account
is credited with the amounts charged to the growers’ accounts to cover
the cost of packing the fruit.
In organizations where separate charges are made for labeling and,
inspection, the amounts of these deductions from the account sales
are accumulated in the labeling revenue account and inspection rev-
enue account.
If the organization owns and operates a truck or contracts the haul- ©
ing of the fruit from the orchards to the packing house, the revenue
derived from that source is credited to hauling revenue account, as the
charges are made against the respective growers’ accounts. A sepa-
rate account is opened with ‘‘ Truck expense”’ if the truck is owned by
the association, in order to accumulate the costs of operation. If the
hauling is done under contract, an account is opened under the name
of the contractor for recording the payments made on the contract.
Interest.—To the interest account are charged all items of interest
on notes payable, including bank discount. The account is credited
with all items of interest accruing from notes receivable.
Box making.—The cost of making boxes is shown by this account.
It will be necessary to open the account only in concerns selling made-
up boxes to the growers.
Expense accounts.—A segregation of the office expenses and those
pertaining to the conduct of the business in general is made by means
of accounts under the following captions: Expense, advertising and
printing; Auto; Drayage; Insurance and taxes; Labor (not charge-
oe ee
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 23
able directly against packing-house or warehouse operations); Legal;
Light, heat, and water; Office supplies and stationery; Postage;
Salaries; Telephones and telegraph; Traveling; Miscellaneous. The
balances appearing on these accounts at the end of the year are closed
into the profit and loss account.
Packing-house expense.—The segregation of the packing-house
pay roll is made under the following items, for which accounts are
opened in the ledger: Packing house—salaries of clerks, foreman, etc. ;
receiving; sorting; floorwork, floormen, and truckers; packing; press-
ing and stenciling; miscellaneous.
Accounts are also opened under the following captions for segre- —
gating the cost of supplies and of expenses, other than labor, per-
taining to packing operations: Packing house—boxes; paper; nails;
light and power; repairs.
Warehouse expense accounts.—The warehouse expenses are segre-
gated under the following accounts: Warehouse—labeling ; trucking ;
loading of cars; salaries of foreman, car checkers, etc.
Car bracing Thole and paper.—Under this are included all mate-
rials used for bracing cars, such as 2 by 4’s, 1 by 6’s, and car strips;
also paper and straw used for car linings. The account is charged
with the various items as they are purchased and at the end of the
shipping season is credited with the value of the materials on hand.
The balance appearing on the account, representing the cost of the
goods used in bracing the cars, is transferred to the warehouse
account.
Reserve for depreciation.—Owing to the peculiarities of the fruit
business, heavy allowances should be made to cover the depreciation
on buildings and equipment.
Instead of writing down the value of office equipment, packing-
house equipment, and warehouse equipment, to cover the ordinary
wear and tear or depreciation on these assets, it is a better plan to
set up a reserve for this purpose under the caption ‘‘ Reserve for
depreciation on equipment.” This is accomplished by charging
“Profit and loss’”’ and crediting ‘‘ Reserve for depreciation on equip-
ment”’ account at the close of the year.
As in the case of equipment, the depreciation of buildings is set
up in a reserve account under the caption ‘‘ Reserve for depreciation
on buildings.” By itemizing the credits on the ledger account the
amount set aside for depreciation on the packing house and that set
aside to cover the depreciation on the warehouse can be ascertained
at any time.’
Reserve for bad debts.—Uncollected balances on accounts receivable
are often carried into the succeeding year’s business at full face value
1 For further discussion of the subject “ Depreciation”? see U. S. Department of Agriculture Bull. No. 178:
Cooperative Organization Business Methods. 1915.
24 BULLETIN 590, U. 8. DEPARTMENT OF AGRICULTURE.
and are afterwards found to be uncollectible. To charge these uncol-
lectible items off during the succeeding year would throw the full
burden of loss upon the business of a yearin which it was not incurred.
A better policy is to set aside out of each year’s profits a sufficient sum
to cover the estimated losses on bad debts. The balances of the
accounts found to be uncollectible are then charged to this account.
Should any of the past due items thus charged off be collected later,
they will then be credited to surplus. By showing the name of all
uncollectible balances on this account a very definite record of them
is established. The credit balance appearing on this account is the
~ available amount reserved against losses from bad debts. On the
balance sheet it should not appear as a liability on the credit side
but as a deduction from the total amount due from growers on the
asset side.
Packing-house closing account.—This account is raised on the books
at the end of the year for the purpose of assembling in one account
the expenses and revenue derived from packing-house operations, so
that these may be shown in their proper relations. The balance
appearing on this account is transferred to the profit-and-loss account
at the time of closing the books.
The same procedure is followed for the closing of the warehouse
operations into the warehouse closing account.
Profit and loss.—The accounts containing profit-and-loss elements
are brought together in this account at the end of the year for the
purpose of determining the net profit or loss for the year.
Surplus.—The credit balance appearing on this account measures
the amount of undivided profits remaining in the business. The net
profit or loss at the end of the year is transferred from the profit and
loss account to the surplus account. The operation of a business
at a net loss will result in a debit balance, or deficit, in the surplus
account.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 25
COST STATEMENTS.
A statement of the average costs of packing-house and warehousé
operations may be shown by means of the following arrangement:
Statement of packing-house costs.
Number of boxes packed ...--- Amount. Average per box.
SABE SLO MOnemManranl a CLETS Ss ot) cc eye Calera Soaiae Sle ale mo Set Warne a Giada ai AUREL ua
Pressing and stenciling, including labor, nails, and
SU 2Te Cris SS ta 2 2 cee eS GEENA Tee OR) LO SOS ae Eee
FALUN POW ELM see sree ent LS ee gL AL ENR, On Naa ate re
Eve pea ese meray ae eR G ESN SR BU CEL AL LI eR EN SR ae
err stamnaiue Crista KOS meet 6 Set che a eee ie Si NY is i Seale lin on Fo Ae Sa
Wepreciaionrolbullding and equipment). 2.5245 semis ee Ae a), | ee aaa
GMM SERA LOM ANG ACCOUMMNG As 2 hot espe Saeki uk ees scien sae ata oihn ae
Motalpackine costye-. 422 <5. - OMipericentie, 2.22000) MINA, AOS EN AnAS
Packine-houseirevenue,)100;per! cent Us os2% Mee) 22 ITE, Se BE Peas PRN
Net revenue, difference ........- Percents sa Ye Me as eet a OL oe ecm aN eae
Statement of warehouse costs.
Number of boxes packed ...--- Amount. Average per box.
Salam aCnmOre lam amd CHeCKeErs 2. a a jos <5 = ate o cite icieerim geje yh ojo slecie Sicily ate ee eee
Slbtinrre ate mere ese cyan ose! fe ie 6 ADE SOIL N Rin Ne AR ae
[DOR GHUING OBITS Salah Oil LADEN Hee Ae ee eS aL S Le MRL LONER EOP IA UEMURA UCN NS 200 8,7
Crrapracine lumber, Paper nel. c Je). obs eee Cee eee) | dee a ee Bee
He ves HUTT ere fea ayayaso (Scape S halo aicin Gino ot) wuepm ts adler imp PE eee ISON) ou ah he Pen Na an
PU AOD OW CTs aiiele hej <\alela.e)a)- oc. cia' 4 ois ny8) cain i2) a apace eae 208, alas ore ee eg
LEV SORT CID: sce BS SEIN AER, BA SR IPs Seni ge ae! RE yes EAS i is 2) Bile 4E ly
SHIDGIINY (100) 01 RN Ree Rear aer Pt cae eke sed mM ETE ee GE lk YL
ren Ceratitaxesaf 252 2085 Se LL 2 eee MEI os. Se SEN A
Mepreciaion.o: building and machinery. 2 oj- 1242+ 6. <i ze be etos eps cia ee se
HINTS VATION AMG ACCOMMNG: 2.2 jee cole so el isle he ee ein oe ae ty a
Total warehousing costs....-...- Per CONG eae alas SCAR a
iWarcholme reveniie, 100 penicent =. .8 65 22), Yea ose oe idee oe os eee
Net revenue, difference ....... DEL, Cone ye aye Ls 8 2 sham ee
MONTHLY REPORT TO THE BOARD OF DIRECTORS.
In order that the directors may be kept informed fully as to the
progress of the business, it is advisable that a monthly report be
submitted, including the statements given below. This report must
not be considered as a statement of the exact financial condition of
5896°—18—Bull. 590-—4
26 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
the business, as such a statement could be obtained only through an
inventory of the supplies on hand, by taking into consideration the
revenue accrued on unclosed pools, and by a ‘‘closing of the books”’
in the regular way. A report of this kind would, however, present
to the directors many matters in which they are greatly interested.
TRIAL BALANCE OF THE GENERAL LEDGER.
A copy of the monthly trial balance of the general ledger should
be included in the report. While the trial balance constitutes
nothing more than a transcript of the balances appearing on the
ledger accounts, considerable information can be gleaned from it.
It is important that attention be called to the necessity of taking
a monthly trial balance, inasmuch as there seems to be a disposition
on the part of many bookkeepers to allow this matter to go unheeded.
While the amount of the transactions per month when averaged
over the 12 months of the year seems relatively small, the business
of shipping fruit is a seasonal one and the total monthly business
during the active months is proportionately large. The manager
should insist that a balance of the accounts be secured not later
than the second day of the following month. By posting at frequent
intervals during the month, the amount of posting to be done at the
end will comprise merely the closing entries and columnar totals of the
books of original entry.
REGEIPTS AND DISBURSEMENTS OF GASH.
A segregation of the receipts of cash for the month can easily be
made from the cashbook, giving the total amounts received from the
following sources: Fruit sales; cash sales of supplies; railroad claims;
growers’ accounts; accounts receivable (other than growers); mis-
cellaneous. 7
Asegregation of the disbursements of cash to show the total amounts
paid out: To growers; for supplies; accounts payable; expense—gen-
eral, packing-house, warehouse; miscellaneous.
A further division of the items grouped as miscellaneous under
both receipts and disbursements of cash can be made if the amounts
warrant and the information is desired.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 27
MONTHLY STATEMENTS.
STATEMENT OF SALES.
To show the movement of supplies for the month the record of the
sales can be shown in the following manner:
Record of sales.
| To To other Cash
Item. growers. | customers.| sales.
Total.
Se ee ee ee ee ee ee
STATEMENT OF INDEBTEDNESS.
A statement of the indebtedness, segregated as to amounts due on
notes and on open account, will be found of value in order to con-
sider intelligently the proper financing of the business.
Indebtedness.
Item. Amount. Date due.
Notes payable in favor of—
ee ee ee ee ie i ee i ee ie i i ie ee i ie ee be i ie i ee ee ee ee ee ey
i i i i i i i i i ie iid i i i ee ee i aa)
EXPENSES ITEMIZED.
Supplementing the information given in the statements of the dis-
bursements of cash, in which the general, packing, and warehousing
expenses appear in totals, a segregation of the same can be shown
according to the accounts recommended in the paragraph entitled
‘‘Expense accounts” on page 22.
RECORD OF SHIPMENTS.
Number of cars shipped during month ———. To date ———.
Number of cars on which money has been received during month
Total amount ———.
Pools closed, date ———-. Average prices ————
28 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
The manager should include in his report a brief summary regard-
ing other features of the operation of the business for examination by
the directors.
CLOSING THE BOOKS.
Preparatory to closing the books, an inventory should be taken of
all supplies on hand, and this schedule should be written up in per-
manent form. With this should be included a schedule of expense
items, such as postage, stationery and supplies on hand, and of the
unconsumed balances of such accounts, as prepaid insurance and pre-
paid taxes.
The balances of all expense accounts and income accounts should
be transferred to the profit-and-loss account in order to ascertain the
net profit or loss for the season’s operations, and this balance then
should be transferred to the surplus account. After the books are
closed and a post-closing. trial balance has been taken to prove the >
mechanical accuracy of the work, the various financial and cost
statements are made up for presentation to the members.
As a guide for the preparation of a financial statement, or balance
sheet, to portray the condition of the business at the close of the year,
the statement shown on page 29 is submitted.
ie an i HR A Di ite gE oid ‘habeus le
29
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
PES ea A iii iia reo yuaImM ) IoF YWoId YON
PE AE See SiS eI ieaA snorAeid Jo se souvleg
:snjding
Betta cea es eae drysiequieur 10 yo04s [eyiden
:snjdins pue [eydep
SLE IS a el ES SA SR A ie act {se10VUL pon.ooy
SS Fa GES Sa ae ei i ied al ee sosIvyo1o pup),
2 Be RE EOD Og Tl he a ee SUOT}
-V]NUINIO’ puny SUIp[INq ssnoy-sutyovg
Sa cen aber SUOT}VNUINIO’ PUN; SULPTING osnoya.ie A
FEO IRS EG eis is eat sea eal pic efqvded syuno00y
asleep eater a Meni gre is ccna eis --eqeded sy
wetter eee eee eee eee eee soxey predoig
SS Gp SGU eesaen oso rsae soueMsut predeig
:SasIVYO po.Llajo(y
ceorcereeoee eee
soGoG9 Gd 0905005 sp deaaanssga0nGsanb00000 “g]qvATooal STITT
sete eee ee eee fee eee eee “81QOp Ped LOT OAJOSOL SSO'T
le ale 6 NE age iene ee Secs Ne che ae [®19,.L
errecreoneec ees
cece eer ee eee ee
:8}UN0908 Yoo
PORE OG Or OC IOQUINT SULIBIG-1eVO
:esIpuvyoieul pure sotpddns jo A1o}UsAT
ea a WOLYVLO9Idap OF OATOSOL SSa'T
S3or tee nee es peas ge -qguoudinba son79
oe a ee quourdinbe osnoy-suLyoeg
BS a quouldinbe esnoyare AA
:quoudmbay
BO aS ie WOTYVLoaidep OJ OATESaL SSO'T
ns
eecreereereecee es 2-2 +e =e eee eee
wee eee eee tet e teen yori mdg
voter eee eee eee eee esnoy-sulyoeg
meee ee eee eee
eee e eee eee ee
Se 8 Se ae Seca ce -°-puey
:SOULp[INg pue pueT
“sjossV
#: sis |meie(aieraie = [=[eie'siej=i= i= fo sp ssauisng Jo asoja ayf 70 JuauLaqn}S )OLUDUL AT
30 BULLETIN 590, U. 8S. DEPARTMENT OF AGRICULTURE.
A statement of revenue and expenditure is made up to show the
revenue accruing to the business during the season and the expendi-
tures which are chargeable against it:
Statement of revenue and expenditure.
REVENUE.
Proht on supplies: 2.222 ees se ee ee he en ee ee ee
Prom ‘warehouse operationss.: 2207s. cece ee ee ae of
rom packine-house operations: 22 22525... 5022 se us ee ee
Enterest:on;preharvest loans=.--j2¢ . 2254222 ie eee ee
Received on claims not apportioned... .. 22-22 -o Cee eee
Total TeVenue: 2. . 2. oss cc< - ce écccdce oun ste see 58a Ee eee eee
iiniterest.on loans: 2220222. .2.0 ites. cesta eee oes Gee eee
Expense: General (segregated as recommended in the
paragraph under the caption ‘‘Expense accounts,”’
FILING THE RECORDS.
The selection of a system for filmg the records of the business
should have close attention so that the various records will be readily
accessible. After the system is once adopted it should be adhered to
strictly and the auxiliary records should be filed daily, or as often as
they are entered in the books. Most of the forms in this system dre
loose leaf and are filed in binders. The charge tickets (Form 1), the
journal vouchers (Form 27), and the checks (Form 30) are filed in
numerical order. The truck tickets (Form 8), the loose-fruit receipts
(Form 9), and the packed-fruit receipts (Form 11), are filed in a
card file under the names of the growers in alphabetical order. The
loading instructions (Form 14), the inspection reports (Form 16),
the car reports (Form 17), the triplicate bills of lading, and all
correspondence and memoranda pertaming to the shipments, are
filed in the ‘‘car folders.’”’ For this purpose one unit of a vertical
correspondence file can be used, a separate folder being devoted to
the papers of each car. The tabs of the folders should show both
the file numbers and the car numbers to facilitate reference.
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. ok
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
Fruit SHIPPING FoRM No.1
CHARGE TICKET.
Bought of
The supplies listed below are bought subject to the rules and
MEME ATOMS ON GCs ateis away iae se TE Shenae, 3.40 Tae eae eRe ua
Quantity. Items. Amount.
ING erase SOLO yee Poe at I AOE AUTO Oe a a
[Size of form, 74 by 44 inelies, exclusive of binding margin at top. Bind in pads of 50, alternating originals
and duplicates; staple and perforate.]
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
32
wee eee ee leceeclenes|ereece ee seer e[e se se ee e|e ee ele see l[oe eee eee
eee ee i nee (ee ee en ee
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ec c ew we ele ce wleonme lec cre ee ee ee -|--------le ee eleocrenl[ose cece
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WALSAG ONILNAOOOY WHOTING
SLUHUVP dO AvaNNG
AUNALINOUDV JO INANLAVATG *S °O
33
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
{orver0jied pues ofdeys ‘seqvortdnp pue sjeurst10 Suryeus1eI[e
0o¢ Josped uy ‘ulsieul Zurpurq jo oAtsnpOxe ‘seyour te Aq fF ‘uO Jo ozIs]
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= Se oas See SSU eb oeae Aq polealjep sexog ~-----~"**-pereqyug
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AS SER Gp ASI Re i Oe ee ae sojpung ‘sdoy,
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‘daMOUL) FHL OL GUNUALAY saxog dO YadWAN AHL ONIMOHG
ee ON ‘WOGNVUONGNW XOd
fF ‘ON WUOg DNIddIHg Lina,
WALSAG DNILNQOOOY WUOdING
SLAMUVA, JO AVauAg
GUALINOIUDy AO INANLUVdIg ‘8°
[-do} 4% popped ‘soyout ¢ Aq $g “arI0j Jo oztg]
(‘veA0[dure 10 AMOI)
PeAredery
BSA Se ORR O CE Oe Roe Gael ee “Teg
Se es Se oh lg oi aaa eae at ae Oe owe Ny
m01}. dL1089(T “AqryUeNe
‘IdpIO UB INOYILM SpOOs OU JOATIO(T
‘[[Tq Ino UO JopIO sty} JO Jaquinu sov,_q
‘JUNO’ IMO 0} os1eyo puwB ‘ATWO suId}T SUTMOT[OF oy4
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WALSAS DNILNQOIWY WUOdINQ
SLOMUVA, JO AVaNAg
AUNLINOUDY JO INAWLUVaGd *S "A
34 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRvuIT SHIPPING FORM No. 5
BOX REGISTER.
This is a statement (1) of the number of boxes containing loose fruit, and bundles of tops and cleats
delivered by you to the packing house, as taken from the loose-fruit receipt, and (2) of the number of boxes
whether empty or containing cull fruit, withdrawn by you from the packing house, as evidenced by the
box memoranda to date.
Recapitulation.
New boxes. | Old boxes. Tops. Cleats.
Total boxes packed in central packing house...|.........-.---|.-.----------- Vo. =e ine ceee aa | ee ee
Add boxes withdrawn by the grower 2.5. 2224/2204 252224. Woes ates | oon ee ee ee
Totally 25.2 Se eee - eniswine ee seen Soe a | =e e =< seine ee oe Sie ae ere se eer | ee |
LESS boxes delivered by the grower... -... 22-|.-22)-2--5- = [2422-05 -2-04| eset eeeea | a ee
Number OVER vorsSHOR Die ete 2.2 real sis srare ns eed SS eer le She |S eae ae | (mn af
a BB Be GOSS be CERO Rn Hae a s= 556 SaBnee Bens seepeaeae|seeresoods soc osndecohodsee|eascesescncscce
EEXCONSION era e noes ejaacie sles oe oe eee eee eee Peete eee nnn beer rpernrerns
We have therefore( jyrg your account with the value of the above, amounting to $... ; Pca eae
Withdrawals. Deliveries.
momo New | Old | T | Cleats fra feat fruit T Cleat
TENSE pert boxes. | boxes.| bdls’ | bails.’ || Date- peceiDe ae an bdls’ | bals.
ber. ber. | boxes.| boxes.
Og ee ee es 0 ee ae
0 ee
Ce 0 ee Ed
Kindly compare with your records, and advise us promptly in case there is a discrepancy.
[Size of form, 11 by 83 inches, punched for 38-inch posts, 7 inches center to center.]
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FORM NO. 6
CROP ESTIMATE.
GO Wels erste eh yh ee PRE ab ey eo Ma lve LOM.
Remarks. - Variety. Boxes.
ABH ai SL IL ee 2 Pomart han ss 28 ae a eatin
EN AEN Se NR ae eat te 1 Bye hav ole eum PaO med Me deli LT SHYT DN
COIS Ol EI aes TE Qe Delicious see Sos oe ani) aS eevee ee
ob Ge Cel Bsa A ge INA Ae Sena Esopus (Spitzenburg)..|........--
SiG G0 BOLIC IE AS et et RED Rome Beautyaee ss. 4) soles
Sone aaa ah On ae ae ee Stayman Winesap....-|....-..-..
Sp rege epee tere marae Nad ahs Arkansas) Blackse ae unas
ee on nereas ets ois Game g Oh aba la abe ate Laas ogra
woenreerecececeocee rt ee see ee eee eee ee efor eee eee ee eee ee ee te ee eee le eee eee tw
Ss i i a a ay
e@reeee eee eee te eee se eee ee eee we se efor ee ee ee eee ee ee ewe eee eel eee ene ewe
weeceeeeceeecese recs eee eee eee eee ele wee ee see ee eee eae eee eee ee ele ee eo we eee ow
weoeere roe eesee er ee ee eee eee wee wee eles eee ee see ee ee eee ee ewe ew ele ee esac we a
I hereby certify that the foregoing is a true and conservative
estimate of my crop.
CeEOW Cl erp ee teictciseee oate) nee gO AME: SA TD tT eva tke
Entered. 2255355. HSGIMIA LEG Dye ye oan sl oe a seal soe
(Size of form, 714 by 414 inches, punched for ring binder.]
5)
("107000 04 10} M00 soyour 2 ‘sysod yqour-f Joy poyound ‘soqour Fry Aq FLT way yo oz1g)
‘Ajo Aynvog owoxy pure ‘eucuedg ‘snormljoc, 0} sureysod soz18 JO UOISTATpP OAD ONY, v
Pe ee i eC i i i i aii aa
ee ee ee ee ee ee i i ee a ray
ee ee ed re i i aac)
Pe ee ee ee ee i ee
Pe ee a |
wee le ewww we
Pr eee ee ee oe ee ey
Ce ee ee |
Ce i i er re ay
88-08
GoL-98
WS ¥ 8&1
WS ¥ G21
WS ¥ 8EL | GéT-06
BOM | Sp GLL| e9I-Ber
WS ¥ G27
‘OPBIS (.O5, “AUC I]
AYOWIG A
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
36
921-96 | Y BB-OE
COL-BEL | Fr-9e
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SLAMUVW JO AVANT
GUALINOMIY VY JO LNAWLUVAIC “8 “A
37
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
WS ¥ S21
WS ¥Y 8&1
eoIve | WS ® GLI
“OPVIS ..),
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GEI-9E
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ee a)
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38 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FORM No. 8
TRUCK TICKET.
Recetvedon. ) 6. fact BRR ETS ie Bee re 0 eek ens ee 19F =:
BCCOURE OF 2.25. oe oe Le os ei a ee
This ticket serves merely as a memorandum of the following fruit to be delivered
to the packing house\of the: 4222... : i216... 2 - he eee eee ee eee ee pobel iet
Upon arrival at the packing house a loose-fruit receipt will be issued.
No. boxes. Variety. Remarks.
Total number boxes. |
(Driver.)
[Size of form, 33 by 5inches, exclusive of binding margin. In pads of 50, alternating originals, duplicates,
and triplicates. ]
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FoRM No. 9
LOOSE-FRUIT RECEIPT.
Received on
RE COEEENE OREO ae tire She nd Se SANT eL i ne Sa MN PC Ge aa «oo eee
The following is received in open boxes, as is for packing without guaranty from
the undersigned as to the variety, quality, or weight of the fruit.
Tally.
New Old A
boxes. boxes. Variety
Total’ No. boxes..2.. oe) 2 ee
Tops, bdls Cleats; bdIs.. [0 g PPTOTSS Ie aa
Name el 20 ee ee ben eee obo be Sen ee a ee ee
POE ow ess Sn Rn oo as ek he ee Se ee ee ee es
ES HECTO Cee see ets ee ae ee Se Truck ticket No. . 2.2222.) -2c ech 2) Oe eee eee
[Size of form, 44 by 5i inches. In pads of 25, alternating originals, duplicates, and triplicates.]
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING ForM No. 10
TALLY SHEET.
39
IMATE eee oP ra cei ce ee ees Datei rsa. 7 aues
Extra fancy. Fancy. ““C”” grade.
175 175
36-125 | 138-163! & Sm. |} 36-125 | 138-163} & Sm. 36-163. ple
36-88.@ | 96-125. 138 36-88. | 96-125. 138 &S
& Sm. & Sm.
Grower.
Packed-fruit receipt No...... SN IN Ss 0 QAR SR 0 eo I
Motalheea- era edhe cic Ais a 8 AT ae PP oe TU ae sa Repay | a |
Grower.
Packed-fruit receipt No. .... CB eh AE | A a AN SR
UND SE Baa SS A Be lesen ti | [he eet on ene eae aa | FoSn Dee panera Ut aerate UI ae Nel ek Se ees
Grower.
Packed-fruit receipt No..... 8 8 = |——-—— SEIN ie Na i me evel | Aner PSN PCy CI
LOE otinb Bes geo GSE eis Ceteseal [eRe ey (PRE Re Mm en [PM ital eee pe en | Ree ea Ra Eee ail are li os eo
Grower.
Packed-fruit receipt No..-.. 8 8 = |———— SEUSS AE ee AR TR |
NONE bd ee ES Bie UR GOCE COG EE CERT eS cette | oes nee sn eae AN Co Gs (Ar Ue Ne aie Set A Tout
Grower.
Packed-fruit receipt No..... = |——— NR? | Lee | ea | |
ANGE Late Ba eieitte Ger CiG CASSIS SAL PIES [act Meal tee geen [At ane one a ene ca] [enema eA Dene er Geek = Pe IL Bs SE A
Grand total. ... | | |
a The above division of sizes pertains to Delicious, Banana, and Rome Beauty only.
Receiving clerk
Receipts written by
[Size of form, 133 by 103 inches, punched at top for ,5-inch posts, 8} inches from center to center.)
AQ BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARK=TS
UNIFORM ACCOUNTING SYSTEM
Fruit SHIPPING FoRM No. 11
PACKED-FRUIT RECEIPT.
Received on :
ACCOUNT Ole sete OL 2 oR ie ee ee ee
This receipt is not negotiable.
Except by special agreement, all fruit handled for growers’ account will be pooled.
ImporTANT: Please examine this receipt carefully; in case of error have same
rectified at once.
Extra fancy. Fancy. | ““C” grade.
Variety. | 175 175
36-125 138-163 | & Sm. | 36-125 | 138-163} & Sm. 36-163 175
36-88.a 96-125. | 138 | 36-88. | 96-125.| 138 “| & Sm.
| & Sm. & Sm.
ipa | _—_
|
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| | |
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a The above division of sizes pertains to Delicious, Banana, and Rome Beauty only.
ered abies sy ea eee a aa Per..:.2..5.0 eee
[Size of form, 53 by 8$ inches, exclusive of binding margin. In pads of 50, alternating originals and dupli-
cate; staple and perforate.]
-
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ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
“T2}0.L
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BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
42
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ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 43
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
Fruit SHIPPING Form No. 14
LOADING INSTRUCTIONS.
Load the car according to the following instructions.
Return this sheet to the office with the car checker’s record.
Order miumibent:- os oe eek Date order receiveds2- 5-4-0
Date order confirmed..........-- Date toibe loadedwesseeen ae aaa:
Number < Extra EKO :
oes Variety. fancy. Fancy grade. Sizes.
Loaded in
Camnunlber ssa t coe. Dates. soon: 191_-
[Size of form, 8} by 6 inches, pad at top.]
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
a
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WUAITAONUDY LO INEIWLUVAACE “Ss “A
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 45
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FoRM No. 16
INSPECTION REPORT.
ee
Napeeeresa ie COAdediatuns. 2. o52ape8 Soe oe we Dates swiss: Oss
Gracin AMMO ACKIM Gs AS oe o2 se ess s Looe oh qayeieele <u a cine eje eee ane aes
Wire Onno mStravelib es tos cee Sis bc He se sel Waa tt Sal A a ea a
PRRCRRORSETLOSOEUMLCC Sy el .. okys,HYo a a we lals ara 'e! nisl o bbe ace ale ate oe Sci, ae Sa ree
Ae [pases Cetin ce ee ee One ee ee nn enn See ERT mPa MRM DO AND a ID i
(Inspector.)
[Size of form, 84 by 54 inches, pad at top.]
46 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS 5
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING ForM No. 17
CAR REPORT.
ORDER AND BILLING RECORD
Woodie pormthe a: oes ee ee cee ee oe ae eee ae ate ET Doe EARNS Car Noise fee
Date car ordered.....-...-.-- ELOUnS oe ee: Date to be placed 222. FOUR eee
Ordered iced ‘or vente
Dateispotted 2) s ees een Hour see Date forwarded......- Hours:
Date billed See SUSIE Me eG AE Hours saw 2 a ee ee
! LOADING REPORT.
ibegamiloadimo 2 soe 002) e 22 Hours ole) 2 Pinisheds: 2232 hus aun Hours? see
Was car carefully examined for detects?..2 25/20/2222 ee ee
State'defects found in floors; doors; ice tanks, plugs? ete)-232-428. ee ee
Quantity of ice in tanks when spotted, brake end..-.......-.-.-- Rearend: 5 22 |
Quantity of ice in tanks when forwarded, brake end..-.....-.-- Rearend’ aqeanee
While loading, were plugs in or out?..-....---.- Vents opened or closed?.....-.---
When forwarded, were plugs in or out?..-.-...- Vents opened or closed?.....-----
Was standard stripping and bracing used ?....5..1.425...242. 5.25 ee ae
Wasiloadine delayed) wees 2-5. Sunn Why?. oi ino ee eee
GENERAL CONDITIONS.
Condition of weather when car was loaded..2:.1. 2.5122. 2222 9) 32 eee
Temperature in warehouse while loading cars. . 2.22.02. 252.225: 22 aus ee ee
Per. sod ee So Soles ho ee
[Size of form, 83 by 53 inches, pad at top.]
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING ForRM No. 18
138 150 163
MANIFEST.
TOGA CAMA Aa sat oo nek, oe i okis belo Sa sis en
SMU PEURLOM aoe at sce eo ee ch oe oe th
CarstilewNo. 5-415 =< Carson cis: Routing
Variet Grade. |64’sand
y: rade. "larger.| 72 80 88| 96 104 113 125
were ee ee ew ec ces
[Size of form, 74 by 83 inches, pad at top.]
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FoRM No. 19
INVOICE.
175 188 200
47
Total.
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[Size of form, 63 by 74 inches, pad at top.]
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49
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
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50 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
Fruit SHIPPING FoRM No. 21
UNIFORM ACCOUNT SALES.
Adopted under the provisions of the uniform contract of the Fruit Growers’
Agency, Inc.
‘
File
Ace’t
Sales No. ....
tie -sigit Ho Bae: § See ae ae oe TO
Ex. fancy. Fancy. - | «<0» erade.
Total numberof boxesin this poolSs.-s-.- eae = - a5 | ees tl oe eee enes| Seco eee Nes basse bese
Gross realized values F. O. B.....-.--.--.------------|-------- Bee Peesese =| sees S-s 3-258 [Seed iceeecso5)S25-
DEDUCTIONS. |
Warehouse charges'=2-:. 5.2 - 222-4. -22.--22- per box. |--5..2—— |----|-------- See Pe Ost | Pe Se See ees
| .
Tuspectioni Charges. 2-2-2 2-- 5.6 235.5 -<5 per Por | aes © --|----|----+---]-2-2|-22-2--- |= [eae ees Bes
dapeltngeharses < se. e: 2 ae abs cee so cewiee per boxe. |c. toe RA eae ae - odie]. See eee [eee Dees ace
HWesstotaveharges: sso See op cicice san eee ee Bees 2 ete Seepage Pee ea Pee | Seek Ces Be tere
Net amount ofretums toigrowers= S-----------2--22-5|-2sssea- eee epee el Saree | Hivs| see eee
| |
DISTRIBUTION OF RETURNS TO THE GROWER ON ....-.----.--------- VARIETY.
Extra fancy. Fancy. ““C”’ grade. |
Net
ep Net
175 & 175 & average | smount
36-125 138-163 Sm. 36-125 138-163 Sm. 36-163 175 & price.
36-88.2 96-125. 138 & 36-88. $6-125. 138 & sey Sm.
—— eS ee
a Above size divisions pertain to Delicious, Net amount credited
Banana, and Rome Beauty only. to your account -~---<|---= a1
Nore.—We are to-day crediting your account with the net amount of this Account
Sales which is a report of results on the pool as shown above. The amount credited
to your account is the amount indicated as ‘‘Net amount credited to your account.’’
Only such charges as clearly constitute a deduction from the net results to the growers
are shown here as ‘‘Deductions.’’ Other charges, such as ‘‘ Packing” and ‘‘ Reserve
Fund,’’ which are either an actual orchard expense, or a permanent investment,
are not classified, but will be shown on your statement of account, which will be
rendered on another form.
Keep this account sales to check off the credits on your statement.
[Size of form, 11 by 84 inches, punched for ,3,-inch posts, 7 inches center to center.]
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52
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRvuIT SHIPPING FoRM No.
23
INVENTORY SHEET.
Extra fancy.
Date. Item.
Shipments. ..
Balance
ee eee eee] HOUT US. 2. -- +--+ - +--+
175
138-163] & Sm.| 36-125
96-125.| 138 | 36-88.
& Sm.
| 96-125.
175
138-163) & Sm.
138
& Sm.
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
eee eee ee] SUOUTIP UD. 2 2 - - |). ee ee ele ee ee ele ee eee ee ee ee ele ee ee le ee ee ele ee ee ele ee ee eel ee eww et ele eee ee ele mr ere
Se) ee as
es LS iid
Shipments
Balance
a The above size division pertains to Banana, Rome Beauty, and Delicious only.
Inventory Clerk
.
[Size of form, 111 by 113 inches, punched for 2-inch posts, 7 inches center to center.]
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 53
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FoRM No. 24
REGISTER OF ORDERS ON ACCOUNT.
CIR CIGCASO TG LOM ea eee ee ce es ho cree eee le
. Payments applied.
Order Date
number.| accepted. Drawer. | Payee. | Address. | Amount.
J.V Date Amount.
ed ee ed ee a ee oe ay
ee
[Size of form, 114 by 117 inches, punched for 3-inch posts, 7 inches center to center. ]
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
54
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BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
56
*pAVMIOS FYSNOIG OouL[eE,
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ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS, 57
U.S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FORM No. 27
JOURNAL ENTRY VOUCHER.
Attach invoice here.
? Debit Credit.
IDs Soda SGE SO OR ADE CSHO AOS O ME EHO BIOSIS AR SESE CSE ASE rs Bi ete canes ieuepedie aegis ie a Ma taal Lar oc
(GIP, opine Bais Gece Ge CE Gr Reet Fe cto he aE eRe apa a iis carat Pn aU ert ee Pp (Fe Pay ape rae cae é
Date Items
For
Received payment in full of above account.
iia RS, Ciiete NO ria MRA Sek Merete Ceaked ct At ae An Dollarss2325—-
aS SE COS BOSD EY Ute Miebds, ik thisate ana Omran ene nam HMO teres Ma ete tae Fer
[Size of form, 84 by 84 inches, pad at top.]
Voucher No. .....-.
Check No. .--..-. AMOUME Bee r-ieini-e=
Checkedrawnunbsiavonolite- see eee eee eee
Debits:
Credits:
Vouchered and entered: dig 12: ‘
Approved:
[This form is printed on the reverse side of Form 27. |
BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE.
58
U.
BUREAU OF MARKETS
S. DEPARTMENT OF AGRICULTURE
UNIFORM ACCOUNTING SYSTEM
' Fruit SHIPPING FORM No. 31
LABOR DISTRIBUTION SHEET.
No.
Negra ree ae
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{Size of form, 8} by 53 inches, pad at top].
59
ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS.
i i ey
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60 BULLETIN 590, U S. DEPARTMENT OF AGRICULTURE.
U. S. DEPARTMENT OF AGRICULTURE
BUREAU OF MARKETS
UNIFORM ACCOUNTING SYSTEM
FRUIT SHIPPING FORM NO. 32
JOURNAL DISTRIBUTION.
Journal voucher No. ......
Debits. | Credits.
PACKING HOUSE.
HMoreman andiclerks.24— 2 8s 22 chee oes soe | ene ee | eee Bee
FROGCCIVATNE eee ae oe Se ae Se cee nite |S ayes eee le cst eces | eee
Sorting Aces ta: eee eens ee ee | oe ee eee eee ee eee
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[Reverse side of pay roll, p. 59.]
; : ADDITIONAL COPIES
OF THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTS
GOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.
AT
10 CENTS PER COPY
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